CLA-2-64:OT:RR:NC:N2 247
Mark Cooper
DARCO International, Inc.
810 Memorial Boulevard
Huntington, WV 25701
RE: The tariff classification of footwear from China
Dear Mr. Cooper:
In your letters dated April 17, 2025, and May 8, 2025, you requested a tariff classification ruling for what
you describe as a “diabetic shoe.” The sample submitted with your request was examined and will be
disposed.
The sample of footwear identified as US2309 Pogo Shoe and marketed as the DARCO Gentle Step
Extra-Depth Shoe, is an athletic shoe with an elastic lace/toggle closure over a separately attached tongue,
and a loop at the back. The external surface area of the upper consists of textile and rubber/plastics. The
textile occupies most of the external surface area and is considered the constituent material of the upper. The
outer sole is molded rubber or plastics. The shoe features a seam-free, “extra depth” interior to minimize
friction that might cause “hot spots,” callouses, or wear wounds to a person who has diabetes or neuropathy.
The thick cushioned insole is comprised of two layers of foamed plastic and a textile footbed. The bottom
layer of the insole is cut into a honeycomb pattern. The insole can be modified by removing various
honeycomb pieces as necessary. This style has the characteristics of athletic footwear including an athletic
appearance, a secure closure, a cushioned interior, and an athletic outer sole. These features allow the user to
engage in athletic pursuits, should they choose to do so. The footwear is available for purchase at a store in
South Carolina. You provided an F.O.B. value of $35.54 per pair.
You suggested classification for the footwear under subheading 6404.19.8990 Harmonized Tariff Schedule
of the United States (HTSUS) which provides for footwear with outer soles of rubber, plastics, leather or
composition leather and uppers of textile materials and valued over $6.50 but not over $12 per pair. We
disagree. The value for style US2309 Pogo Shoe/ DARCO Gentle Step Extra-Depth Shoe is over $12 per
pair. It is specifically provided for elsewhere.
The applicable subheading of the US2309 Pogo Shoe - DARCO Gentle Step Extra-Depth Shoe will be
6404.11.9050, HTSUS which provides for footwear with outer soles of rubber, plastics, leather or
composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes
and the like: other: valued over $12/pair: for women: other. The rate of duty will be 20 percent ad valorem.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheadings 6404.11.9050, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading
6404.11.9050, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 6404.11.9050, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad
valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e.,
9903.88.15, in addition to subheading 6404.11.9050, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status
of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background
information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may
refer to the relevant parts of the USTR and CBP websites, which are available at
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and
https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
In your submission you requested consideration of a secondary classification under 9817.00.96, HTSUS,
which applies to articles and parts of articles specifically designed or adapted for the use or benefit of the
permanently or chronically physically or mentally handicapped, for the three styles of imported footwear.
Subheading 9817.00.96, HTSUS, covers: “Articles specially designed or adapted for the use or benefit of the
blind or other physically or mentally handicapped persons; parts and accessories (except parts and
accessories of braces and artificial limb prosthetics) that are specially designed or adapted for use in the
foregoing articles . . . Other.” The term “blind or other physically or mentally handicapped persons” includes
“any person suffering from a permanent or chronic physical or mental impairment which substantially limits
one or more major life activities, such as caring for oneself, performing manual tasks, walking, seeing,
hearing, speaking, breathing, learning, or working.” U.S. Note 4(a), Subchapter XVII, Chapter 98, HTSUS.
Subheading 9817.00.96, HTSUS, excludes “(i) articles for acute or transient disability; (ii) spectacles,
dentures, and cosmetic articles for individuals not substantially disabled; (iii) therapeutic and diagnostic
articles; or (iv) medicine or drugs.” U.S. Note 4(b), Subchapter XVII, Chapter 98, HTSUS.
In Sigvaris, Inc. v. United States, 227 F. Supp 3d 1327, 1336 (Ct. Int’l Trade 2017), aff’d, 899 F.3d 1308
(Fed. Cir. 2018), the U.S. Court of International Trade (CIT) explained that “specially” means “to an extent
greater than in other cases or towards others” and “designed” means something that is “done, performed, or
made with purpose and intent often despite an appearance of being accidental, spontaneous, or natural.” We
must first evaluate “for whose, if anyone’s, use and benefit is the article specially designed,” and then,
whether “those persons [are] physically handicapped [].” Sigvaris, 899 F.3d at 1314.
The Court of Appeals for the Federal Circuit (CAFC) clarified in Sigvaris, 899 F.3d at 1314-15 that to be
“specially designed,” the merchandise “must be intended for the use or benefit of a specific class of persons
to an extent greater than for the use or benefit of others” and adopted the five factors used by U.S. Customs
and Border Protection (CBP): (1) the physical properties of the article itself (i.e., whether the article is easily
distinguishable by properties of the design, form, and the corresponding use specific to this unique design,
from articles useful to non-handicapped persons); (2) whether any characteristics are present that create a
substantial probability of use by the chronically handicapped so that the article is easily distinguishable from
articles useful to the general public and any use thereof by the general public is so improbable that it would
be fugitive; (3) whether articles are imported by manufacturers or distributors recognized or proven to be
involved in this class or kind of articles for the handicapped; (4) whether the articles are sold in specialty
stores which serve handicapped individuals; and, (5) whether the condition of the articles at the time of
importation indicates that these articles are for the handicapped.
This footwear item does not have physical properties that make them readily distinguishable from articles
useful to non-handicapped persons and can be used by non-handicapped individuals. Anyone can purchase
this style from the brick-and-mortar store where it available for sale. This style has no characteristics
particular to articles for the handicapped at the time of import. Based on the information supplied, the
US2309 Pogo Shoe - DARCO Gentle Step Extra-Depth Shoe does not satisfy the five factors set out by CBP.
As a result, it is the opinion of this office that a secondary classification in subheading 9817.00.96, HTSUS,
will not apply.
The tariffs and additional duties cited above are current as of this ruling’s issuance. Duty rates are provided
for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying
duty rates are provided at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents
filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact
National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
(for)
Steven A. Mack
Director
National Commodity Specialist Division